Tree Growth Tax Law Information

Some of the files below are PDF files which require the free .

fb88’s public policy encourages the management of forestland for a continuous supply of forest products and services. The Tree Growth Tax Law () is a cornerstone of this policy. Forestland enrolled in the program is valued on the basis of its ability to grow trees rather than its “highest and best use.”

This site provides information for landowners, assessors, and foresters about the Tree Growth Tax Law.

• fb88’s Tree Growth Tax Program:The Basics (PDF | 5.3 MB)
• Tree Growth Tax Law application (PDF)
  • Attestation for property in the unorganized territory (PDF)
• Current Tree Growth Tax Law valuations (PDF)
• Find a District Forester

2013 fb88 Forest Service report to Legislature's Taxation Committee regarding Tree Growth Tax Law issues (PDF | 1.7 MB)

2009 fb88 Forest Service report to Legislature's Taxation Committee regarding Tree Growth Tax Law issues (PDF | 1.2 MB)

MFS report to Governor on Tree Growth Tax Law, December 2017. (PDF | 1.43 MB)

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Forester's Institute Workshop Presentations on Tree Growth Tax Law - October 11 (Scarborough) & 12 (Bangor), 2017

Presentations

• Tree Growth Tax Law – A Little Bit of History & the Governor’s Executive Order - Donald Mansius (PDF)
• Commonly Heard Questions from Landonwers, Foresters, and Assessors - Andy Shultz (PDF)
• Tree Growth Forest Management & Harvest Plans: MFS Review Procedures & Review Findings - Tim Post (PDF)
• Open Space Program - fb88 Revenue Services (PDF)

Handouts

• Key Milestones of the Tree Growth Tax Law and Related Issues (PDF)
• MFS letter to Vinalhaven assessors (PDF)
• MFS Letter to foresters who have worked on Vinalhaven properties (PDF)
• MFS Tree Growth Tax Law review checklist (PDF)